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Garden City Union Free School District – IT Asset Management (2023M-161)

… and four with unknown costs, were not inventoried. In addition, the Board did not adopt a comprehensive written …

https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161

DiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician

… A Buffalo City School District technician was sentenced today for claiming simultaneous work hours at two public school districts, according to an audit and … Comptroller Thomas P. DiNapoli. Noe Rodriguez, 38, of Buffalo, was prosecuted by Erie County District Attorney …

https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technician

Lowville Academy and Central School District – Financial Condition (2015M-220)

… and used very little of the revenue from the District’s wind power agreement to reduce real property taxes, and the … financial and capital plans to address how they will use wind power revenues. District officials have been using … and capital plans that address the prudent use of future wind power revenues. Review reserve funds at least annually …

https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015m

Pittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)

… not monitor or periodically reconcile the athletic event ticket inventory to account for the number of tickets sold. … events. Monitor and periodically reconcile athletic event ticket inventory to account for the number of tickets sold. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitive

DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously

… City School District technician pleaded guilty today in Erie County Court after admitting he worked for a second … $18,229 in restitution, according to an agreement with Erie County District Attorney Frank A. Sedita, III. He is due back in Erie County Court for sentencing on June 11. “At a time when …

https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneously

State Comptroller DiNapoli Releases Municipal Audits

… services. Officials paid the 12 providers $388,628. In addition, required verbal or written quotes were not … identify conflicts of interest were not filed. Payments in lieu of taxes (PILOTs) billing and collections were not … The board did not comply with General Municipal Law by adopting a code of ethics and did not audit the …

https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2

State Contract and Payment Actions in May

… Services - Purchasing Contracts $105.1 million with FedEx Corporate Services Inc. for statewide small package delivery … for 316,243 property tax credits. $80 million for 26,277 corporate and other tax refunds. Office of Children and …

https://www.osc.ny.gov/press/releases/2022/06/state-contract-and-payment-actions-may

State Contract and Payment Actions in May

… Office of the State Comptroller approved 1,325 contracts for state agencies and public authorities valued at $1.3 … 8,300 payments valued at nearly $26 million, primarily for mistakes, insufficient support for charges, and improper payments. More information on these …

https://www.osc.ny.gov/press/releases/2021/07/state-contract-and-payment-actions-may

Swan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)

… to support this. The Board has not adopted an investment policy, as required by statute. The … requirements prior to approving the contracts. Adopt an investment policy. Provide the Board with budget status …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013m

State Comptroller DiNapoli Releases Municipal & School Audits

… As a result, there was an increased risk of improper accounting of and potential theft of collections without … errors totaling approximately $33,203. Lewis County – Purchase Cards Auditors reviewed 366 purchase card charges totaling $229,635 and determined the …

https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits

XIV.14.F Valuation of Capital Assets – XIV. Special Procedures

… is more objectively determinable. It includes the purchase price or construction costs and also additional charges to place a fixed asset in its intended location and condition for use (i.e., freight … limited to, the following: Land: Original contract price Brokers' commissions Legal fees for examining and recording …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assets

Town of Hamburg - Fuel Operations (2019M-75)

… No inventory records are maintained for fuel in reserve tanks. Key Recommendations Track fuel purchased with … fobs. Maintain perpetual inventory records for reserve tanks and perform periodic reconciliations. Town officials …

https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-fuel-operations-2019m-75

State Comptroller DiNapoli Releases Municipal Audits

… of ethics, as required. Although the treasurer’s financial records and reports that auditors reviewed were accurate, and … signing district checks and maintaining the accounting records, with no oversight. Find out how your government … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases School Audits

… audits of the East Moriches Central School District , Orchard Park Central School District , Oysterponds Union Free … complies with the property tax levy limit set by statute. Orchard Park Central School District – School Bus Procurement … audits of the East Moriches Central School District Orchard Park Central School District Oysterponds Union Free …

https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits

Long Lake Central School District – Capital Project (2021M-183)

… officials properly established, authorized contracts and claims, monitored and accounted for its 2021 capital project (project). Audit Results … Determine whether Long Lake Central School District District officials properly established authorized contracts and claims monitored and accounted for its 2021 capital …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183

XVI.4.B Tax Revenues – XVI. Financial Reporting

… Assets from derived tax revenue transactions should be recognized in the period when the taxable exchange … tax payments or if a corporate taxpayer elects to carry back a net operating loss. Therefore, due to the uncertainty … Ride Tax Motor Fuel Tax Motor Vehicle Fees Peer-to-Peer Car Sharing Tax Medical Marihuana Tax Opioid Excise Tax Auto …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenues

Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)

… Purpose of Audit The purpose of our audit was to review the Town's financial operations for the period … The purpose of our audit was to review the Towns financial operations for the period …

https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357

General Brown Central School District - Building Renovation Project (2019M-21)

… establish, monitor and account for the building renovation project? Noteworthy Achievements District officials properly … for the three school buildings and garage renovation project. District officials ensured that work was completed within the scope of the project. We reviewed 34 check disbursements totaling over …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/general-brown-central-school-district-building-renovation-project-2019m